TMI Blog2018 (8) TMI 1830X X X X Extracts X X X X X X X X Extracts X X X X ..... also the orders under section 25B of the KVAT Act extending the limitation period. We make it clear that only the assessment orders challenged in the above writ petitions and the orders under section 25B of the KVAT Act have been set aside by us. Petition allowed. - W. P. (C) Nos. 13246-E, 14006-A - - - Dated:- 14-8-2018 - K. VINOD CHANDRAN and ASHOK MENON JJ. P. N. Dam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These are all cases in which the assessment under section 25(1) of the Kerala Value Added Tax Act, 2003 (for brevity KVAT Act ) have been challenged on the ground of limitation. In certain cases, the assessment has been attempted to be re-opened on the basis of penalty orders issued against the assessee for the subject assessment year. However, the initiation of proceedings in all cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is substitution of the provision, the limitation period stands extended from the commencement of the Act. The aforesaid contention has also been answered against the State in W. A. No. 230 of 2017 and connected cases vide judgment dated July 19, 2018 (Commercial Tax Officer, Anchal v. S. Najeem [2019] 65 GSTR 127 (Ker)). 4. On the basis of the binding precedents, all the above wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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